摘要
构建社会主义和谐社会的战略思想,既是一种治国理想、治国结果,又是一种治国方略、治国机制,公共财政在目标与手段两方面均与之高度契合。现行财税体制及其运行中存在的公共服务职能缺位、基层财政困难、地区间财政能力差距扩大、政府收支行为不规范等突出问题,严重侵蚀着社会和谐的根基。必须贯彻公共性、公平性和法治化的原则,深化分税制财税体制改革,完善公共财政框架,以促进和谐社会建设。
The strategic philosophy of building a harmonious socialist society is not only an objective and achievement of governing the state, but also a strategy and mechanism in managing the state affairs. Public finance is highly consistent with this philosophy in terms of its aim and measures. However, the foundation of social harmony has being severely eroded by serious problems emerging in the current finance and taxation system including the lack of public services, shortages of financial support to basic - level administration, increasing gap between regions concerning financial capability, nonstandard income and expenses of governments, etc. Principles of publicity, fairness and rule of law must be fully implemented, with the reform of system being further deepened and the framework of public finance being improved, so that the building of a harmonious society will step on a new stage.
出处
《科学．经济．社会》
CSSCI
2007年第3期64-68,共5页
Science Economy Society
关键词
财税体制
缺陷
和谐社会
公共财政
建设
finance and taxation system
limitations
harmonious society
public finance
building
